Sixty-nine upcoming audit reports and reviews are announced in the European Court of Auditors’ (ECA) new work programme published today. The programme reflects the institution’s audit priorities for the next two years, and shows that the auditors will address emerging EU initiatives. They will also continue to tackle the challenges that have arisen in recent years, ensuring that the lessons learned help the EU to achieve its future objectives.

A new European Parliament and a new European Commission bring revised – and sometimes also redefined – ambitions. There is a renewed focus on the strategic priorities of EU leadership and on actions that will shape the future direction of the EU and its 450 million citizens. The ECA’s 2025+ Work Programme has been drafted with this in mind.

With increased EU spending and emerging priorities come greater budgetary risks, as well as challenges in maintaining sound financial management and the effectiveness of public investment”, said ECA President Tony Murphy. “Now more than ever, our role as the EU’s independent watchdog is crucial to ensure optimal use of taxpayers’ money.

The ECA’s work programme for 2025 and 2026 contains a list of 65 audit tasks and four reviews, embracing new EU initiatives and permanent priorities. The auditors will examine issues that are key for the competitiveness of the EU’s economy, such as the European microchip industry, support for the olive oil sector, the sustainability of pension systems, and the EU’s approach to digital payments. On the environment and energy, the work programme includes 17 audits, on subjects such as the modernisation of EU electricity grids, managing forest wildfire prevention and recovery, the supply of critical raw materials for the energy transition, and the EU’s protected marine areas.

The ECA will also continue to examine the EU’s external action, with topics ranging from military mobility and nuclear safety cooperation to fighting hunger in third countries and funding for NGOs. In the area of fiscal policies and EU public finances, the auditors will assess financial and trade sanctions against Russia, the European Fund for Strategic Investments (EFSI), measures to combat tobacco trafficking, and more. On health-related topics, the audit of the ‘Pharma strategy’ to ensure the availability of medicines is worthy of note, as is the assessment of the EU’s ‘Beating Cancer Plan’.

As well as focusing on specific strategic areas, the ECA will continue to evaluate the NGEU pandemic recovery package, mainly covering the Recovery and Resilience Facility (RRF). Work will concentrate on RRF funding in support of labour markets, the business environment, and energy efficiency. Several other audits will address the overarching theme of combating fraud, including the EU’s anti-fraud strategy and collaboration between the European Public Prosecutor’s Office (EPPO) and the EU’s Anti-Fraud Office (OLAF).

The list of reports that the ECA published in 2024 shows how relevant and timely its findings and recommendations are. Among other topical subjects, the auditors worked on the security of gas supplies, EU investment in artificial intelligence, climate adaptation, RRF absorption, the road to zero-emission cars, EU support for refugees in Turkey, and the EU’s industrial policy on hydrogen.

Background information

The ECA assesses the economy, effectiveness, efficiency, legality, and regularity of EU action through its independent, professional, and high-impact audit work. Its audit reports, reviews and opinions are an essential element of the EU’s accountability chain, and hold to account those responsible for implementing EU policies and programmes, i.e. the European Commission, other EU bodies, and national authorities. They also help EU citizens to understand more clearly how the EU and its member states are dealing with current and future challenges.

In the pipeline: a wide-ranging audit agenda to gauge EU action